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Real Property: RP400

Valuation of Conservation Easements

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General Information
The valuation of conservation easements has come under increasing scrutiny in recent years. The Internal Revenue Service has an obvious concern over its impact on tax receipts and Congress has focused on perceived abuses in the tax treatment of gifts of conservation easements. In addition, many state agencies have raised similar concerns at a state level. Valuation of Conservation Easements is an intense, advanced level educational endeavor dealing with one of the most controversial and scrutinized topics in valuation. It is designed for general certified appraisers who understand the methodology in the approaches to value and are ready to embark on understanding the intricacies involved in an often misunderstood and difficult type of appraisal. Level: Intermediate/Advanced - State Certified General License or above required.